The following information summarizes the activities in the Sewing Department for the month of August. Beginning inventory 8,000 units, 70% complete Started and completed 68,000 units Ending inventory 16,000 units, 40% complete Material is added at the beginning of the process and conversion costs are incurred evenly throughout the process. Calculate the equivalent units completed with respect to conversion costs during the month of August using the FIFO method. Select one: a. 65,000 b. 74,400 c. 76,800 d. 84,000 e. 86,000